L A M P I R A N KEUANGAN



L A M P I R A N  



KEUANGAN










Laporan arus kas

2009
Kas masuk





Penjualan

Rp150,987,500.00
Depresiasi

Rp  11,035,687.50



Financing


Ekuitas
Rp50,000,000.00




Total kas masuk
Rp50,000,000.00
Rp162,023,187.50



Kas keluar


Operasional


HPP

Rp  75,113,825.25
Galon
Rp10,800,000.00
Rp  12,960,000.00
Tutup Gallon
Rp  2,600,000.00
Rp    2,600,000.00
Segel
Rp     845,000.00
Rp       845,000.00
Tisu
Rp     780,000.00
Rp       780,000.00
Stiker
Rp  1,800,000.00
Rp    1,800,000.00
Beban Operasional

Rp  45,998,000.00
Pajak


Dividen


Total
Rp16,825,000.00
Rp140,096,825.25



Investing


Pembelian aktiva
Rp15,000,000.00

Perizinan
Rp  5,000,000.00

Other
Rp     500,000.00

Total
Rp20,500,000.00




Financing





Total kas keluar
Rp37,325,000.00
Rp140,096,825.25



Total arus kas
Rp12,675,000.00
Rp  21,926,362.25
Kas awal

Rp  12,675,000.00
Kas akhir
Rp12,675,000.00
Rp  34,601,362.25



Laporan arus kas
2010
Kas masuk



Penjualan
Rp    377,475,000.00
Depresiasi
Rp      24,988,677.08


Financing

Ekuitas



Total kas masuk
Rp    402,463,677.08


Kas keluar

Operasional

HPP
Rp    203,623,331.63
Galon
Rp      24,645,000.00
Tutup Gallon
Rp        6,840,000.00
Segel
Rp        2,232,000.00
Tisu
Rp        2,088,000.00
Stiker
Rp        3,279,375.00
Beban Operasional
Rp    117,914,000.00
Pajak
Rp        6,426,028.35
Dividen

Total
Rp    367,047,734.98


Investing

Pembelian aktiva

Perizinan

Other

Total



Financing



Total kas keluar
Rp    367,047,734.98


Total arus kas
Rp      35,415,942.11
Kas awal
Rp      34,601,362.25
Kas akhir
Rp      70,017,304.36






Laporan arus kas
2011
Kas masuk



Penjualan
Rp       639,910,000.00
Depresiasi
Rp         39,485,083.33


Financing

Ekuitas



Total kas masuk
Rp       679,395,083.33


Kas keluar

Operasional

HPP
Rp       358,049,422.15
Galon
Rp         52,650,000.00
Tutup Gallon
Rp         12,369,000.00
Segel
Rp           4,036,200.00
Tisu
Rp           3,836,700.00
Stiker
Rp           3,504,125.00
Beban Operasional
Rp       201,204,000.00
Pajak
Rp           7,607,605.10
Dividen
Rp           5,897,000.89
Total
Rp       649,154,053.13


Investing

Pembelian aktiva
Rp         50,625,000.00
Perizinan

Other

Total
Rp         50,625,000.00


Financing



Total kas keluar
Rp       699,779,053.13


Total arus kas
(Rp       20,383,969.80)
Kas awal
Rp         70,017,304.36
Kas akhir
Rp         49,633,334.56






Laporan arus kas
2012
Kas masuk



Penjualan
Rp    1,101,484,500.00
Depresiasi
Rp         67,276,895.83


Financing

Ekuitas



Total kas masuk
Rp    1,168,761,395.83


Kas keluar

Operasional

HPP
Rp       662,385,106.25
Galon
Rp         66,285,000.00
Tutup Gallon
Rp         22,407,840.00
Segel
Rp           7,312,032.00
Tisu
Rp           6,840,288.00
Stiker
Rp           4,752,000.00
Beban Operasional
Rp       305,461,500.00
Pajak
Rp         17,056,311.45
Dividen
Rp         14,113,322.08
Total
Rp    1,106,613,399.78


Investing

Pembelian aktiva
Rp         22,500,000.00
Perizinan

Other

Total
Rp         22,500,000.00


Financing



Total kas keluar
Rp    1,129,113,399.78


Total arus kas
Rp         39,647,996.05
Kas awal
Rp         49,633,334.56
Kas akhir
Rp         89,281,330.61







Laporan arus kas
2013
Kas masuk



Penjualan
Rp    1,618,096,500.00
Depresiasi
Rp         98,424,083.33


Financing

Ekuitas



Total kas masuk
Rp    1,716,520,583.33


Kas keluar

Operasional

HPP
Rp       987,585,405.23
Galon
Rp         67,500,000.00
Tutup Gallon
Rp         30,379,860.00
Segel
Rp           9,913,428.00
Tisu
Rp           9,273,852.00
Stiker
Rp           5,154,300.00
Beban Operasional
Rp       415,199,000.00
Pajak
Rp         34,434,044.22
Dividen
Rp         34,528,778.78
Total
Rp    1,593,968,668.23


Investing

Pembelian aktiva
Rp         87,750,000.00
Perizinan

Other

Total
Rp         87,750,000.00


Financing



Total kas keluar
Rp    1,681,718,668.23


Total arus kas
Rp         34,801,915.10
Kas awal
Rp         89,281,330.61
Kas akhir
Rp       124,083,245.72




Balance Sheet
2009
ORIGO




ASSET

Kewajiban





Kas
Rp26,235,569.25
Hutang

Piutang
Rp1,874,990.00
Hutang Dagang
Rp3,586,746.50
Persediaan
Rp1,242,737.00
Jangka Panjang





Asset







Total Aset Lancar
Rp29,353,296.25
Total Kewajiban
Rp3,586,746.50




Non CA

EKUITAS

Akumulasi Depresiasi
Rp3,000,000.00


Motor
Rp15,000,000.00
Shareholders Equity
Rp50,000,000.00
Mobil

Laba ditahan
-Rp733,450.25
Aset lainnya
Rp5,500,000.00






Total Aset tidak Lancar
Rp23,500,000.00
Total Ekuitas
Rp49,266,549.75








Total
Rp52,853,296.25
Total
Rp52,853,296.25

















Balance Sheet
2010
ORIGO




ASSET

Kewajiban





Kas
Rp57,281,330.61
Hutang

Piutang
Rp3,247,443.00
Hutang Dagang
Rp7,853,466.78
Persediaan
Rp3,534,308.25
Jangka Panjang





Asset

Total Kewajiban
Rp7,853,466.78




Total Aset Lancar
Rp64,063,081.86






Non CA

EKUITAS

Akumulasi Depresiasi
Rp3,000,000.00


Motor
Rp15,000,000.00
Shareholders Equity
Rp50,000,000.00
Mobil

Laba ditahan
Rp24,209,615.08








Total Aset tidak Lancar
Rp18,000,000.00
Total Ekuitas
Rp74,209,615.08








Total
Rp82,063,081.86
Total
Rp82,063,081.86


















Balance Sheet
2012
ORIGO




ASSET

Kewajiban





Kas
Rp49,281,330.61
Hutang

Piutang
Rp5,180,500.00
Hutang Dagang
Rp15,512,780.00
Persediaan
Rp2,552,436.32
Jangka Panjang
Rp75,875,000.00




Asset

Total Kewajiban





Total Aset Lancar
Rp57,014,266.94

Rp59,139,266.94




Non CA

EKUITAS

Akumulasi Depresiasi
Rp3,000,000.00


Motor
Rp15,000,000.00
Shareholders Equity
Rp50,000,000.00
Mobil
Rp120,000,000.00
Laba ditahan
Rp69,139,266.94








Total Aset tidak Lancar
Rp138,000,000.00
Total Ekuitas
Rp119,139,266.94








Total
Rp195,014,266.94
Total
Rp195,014,266.94

















Balance Sheet
2013
ORIGO




ASSET

Kewajiban





Kas
Rp64,823,245.72
Hutang

Piutang
Rp10,635,600.00
Hutang Dagang
Rp19,438,000.00
Persediaan
Rp7,848,589.39
Jangka Panjang
Rp159,375,000.00




Asset

Total Kewajiban





Total Aset Lancar
Rp83,307,435.11






Non CA

EKUITAS

Akumulasi Depresiasi
Rp3,000,000.00


Motor
Rp15,000,000.00
Shareholders Equity
Rp50,000,000.00
Mobil
Rp250,000,000.00
Laba ditahan
Rp141,932,435.11








Total Aset tidak Lancar
Rp268,000,000.00
Total Ekuitas
Rp191,932,435.11








Total
Rp351,307,435.11
Total
Rp351,307,435.11








LAMPIRAN KEUANGAN

Laporan Laba Rugi
2009
Penjualan
Rp   150,987,500.00
HPP
Rp   103,622,950.25
Keuntungan Kotor
Rp     47,364,549.75


Pengeluaran operasional

Gaji
Rp     21,000,000.00
Pengeluaran administrasi dan penjualan
Rp     12,498,000.00
Transportasi
Rp       8,600,000.00
Operasional kantor
Rp       3,000,000.00
Total
Rp     45,098,000.00
EBITDA
Rp       2,266,549.75


Depresiasi dan amortisasi
Rp       3,000,000.00


Keuntungan Sebelum Pajak
(Rp       733,450.25)
Pajak



Keuntungan bersih
(Rp       733,450.25)
Dividen

Laba ditahan






Laporan Laba Rugi
2010
Penjualan
Rp   377,475,000.00
HPP
Rp   226,013,316.41
Keuntungan Kotor
Rp   151,461,683.59


Pengeluaran operasional

Gaji
Rp     74,700,000.00
Pengeluaran administrasi dan penjualan
Rp     10,564,000.00
Transportasi
Rp     22,750,000.00
Operasional kantor
Rp       7,200,000.00
Total
Rp   115,214,000.00
EBITDA
Rp     36,247,683.59


Depresiasi dan amortisasi
Rp       3,000,000.00


Keuntungan Sebelum Pajak
Rp     33,247,683.59
Pajak
Rp       9,771,518.75


Keuntungan bersih
Rp     23,476,164.83
Dividen

Laba ditahan
Rp     23,476,164.83






Laporan Laba Rugi
2011
Penjualan
Rp   639,910,000.00
HPP
Rp   407,570,129.65
Keuntungan Kotor
Rp   232,339,870.35


Pengeluaran operasional

Gaji
Rp   113,400,000.00
Pengeluaran administrasi dan penjualan
Rp     15,804,000.00
Transportasi
Rp     63,000,000.00
Operasional kantor
Rp       9,000,000.00
Total
Rp   201,204,000.00
EBITDA
Rp     31,135,870.35


Depresiasi dan amortisasi
Rp       3,000,000.00


Keuntungan Sebelum Pajak
Rp     28,135,870.35
Pajak
Rp       8,479,200.73


Keuntungan bersih
Rp     19,656,669.62
Dividen
Rp       5,897,000.89
Laba ditahan
Rp     13,759,668.73






Laporan Laba Rugi
2012
Penjualan
Rp   1,101,484,500.00
HPP
Rp      740,683,383.35
Keuntungan Kotor
Rp      360,801,116.65


Pengeluaran operasional

Gaji
Rp      150,000,000.00
Pengeluaran administrasi dan penjualan
Rp        24,511,500.00
Transportasi
Rp      114,750,000.00
Operasional kantor
Rp        16,200,000.00
Total
Rp      305,461,500.00
EBITDA
Rp        55,339,616.65


Depresiasi dan amortisasi
Rp          3,000,000.00


Keuntungan Sebelum Pajak
Rp        52,339,616.65
Pajak
Rp        17,056,311.45


Keuntungan bersih
Rp        35,283,305.20
Dividen
Rp        14,113,322.08
Laba ditahan
Rp        21,169,983.12






Laporan Laba Rugi
2013
Penjualan
Rp   1,618,096,500.00
HPP
Rp   1,079,141,508.83
Keuntungan Kotor
Rp      538,954,991.17


Pengeluaran operasional

Gaji
Rp      225,000,000.00
Pengeluaran administrasi dan penjualan
Rp        34,199,000.00
Transportasi
Rp      138,000,000.00
Operasional kantor
Rp        18,000,000.00
Total
Rp      415,199,000.00
EBITDA
Rp      123,755,991.17


Depresiasi dan amortisasi
Rp          3,000,000.00


Keuntungan Sebelum Pajak
Rp      120,755,991.17
Pajak
Rp        34,434,044.22


Keuntungan bersih
Rp        86,321,946.95
Dividen
Rp        34,528,778.78
Laba ditahan
Rp        51,793,168.17






DAFTAR PUSTAKA

Atmaja LS, Teori dan Praktik Manajemen Keuangan, ANDI, Yogyakarta, 2007
Besanko D (et al).,  Economics Of Strategic, Willey, New Jersey, 2007
Dessler G and Huat TC, Human Resource Management, Prentice Hall, New Jersey, 2005
Gabbot M, Introduction to Marketing, Prentice Hall, New South Wales, 2004
Heizer J and Render B, Operations Management,Prentice Hall, New Jersey, 2006
Jones GR, Organizational Theory, Design and Change, Prentice Hall, New Jersey, 2007
Keller KL, Strategic Brand Management, Pearson, New Jersey, 2008
Murphy, John and Rowe, How to Design Trademarks and Logos, North Light Book, Ohio, 1998
Ross (et al), Corporate Finance Management, Mcgraw Hill, New York, 2008

Koran bisnis Indonesia


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